WCO 分类路径
- 章48纸及纸板
- 品目4820纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮AI 译
- 子目482040多联商业表格及夹碳复写纸AI 译
- 国家码48204000- Manifold business forms and interleaved carbon sets
48204000
"- Manifold business forms and interleaved carbon sets"
HS 编码 4820400000（第 48 章「纸及纸板」；品目 4820「纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮」；子目 482040「多联商业表格及夹碳复写纸」）在马来西亚税则中对应"- Manifold business forms and interleaved carbon sets"。马来西亚海关对该编码商品征收进口税率 20%、出口税率 0%。法定计量单位为kg。目前有 10 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
进口税率 Import duty | 20% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 5% |
自贸协定优惠税率
10 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 0% |
| ACFTA - ASEAN-China FTA | 0% |
| AKFTA - ASEAN-Korea FTA | 0% |
| AJCEP - ASEAN-Japan CEP | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 4% |
| RCEP - Regional Comprehensive Economic Partnership | 10.0% |
同一 HS 6 位前缀 4820.40 在其他国家的税率对照